| Title | Reporting measurements or measuring for reporting? Internal measure- ment of the Circular Economy from an environmental accounting approach and its relationship |
|---|---|
| ID_Doc | 1778 |
| Authors | Llena-Macarulla, F; Moneva, JM; Aranda-Usón, A; Scarpellini, S |
| Title | Reporting measurements or measuring for reporting? Internal measure- ment of the Circular Economy from an environmental accounting approach and its relationship |
| Year | 2023 |
| Published | Revista De Contabilidad-Spanish Accounting Review, 26, 2 |
| Abstract | This paper aims to provide a model to measure the circular economy in businesses from an environmental accounting approach. The range of circular activities and the intensity with which companies implement them are analysed to increase the understanding of the relationship between the implementation of circular economy in firms and their different environmental management accounting and reporting practices. The study is developed through an empirical analysis based on a survey addressed to a sample of Spanish companies and designed to analyse different environmental accounting practices and measure the circular economy-related activities introduced by companies to close the material loops in processes. Main results in-dicate that circular economy activities are generally introduced by companies progressively, without clearly responding to common patterns for the introduction of the different circular principles and activities. A moderate correlation is observed between companies' level of circular economy and their environmental management accounting practices, with a more significant correlation for a higher number of circular activ-ities, particularly for firms that implement environmental management systems and have higher levels of transparency and sustainability information policies. Although companies are progressively adopting circular activities, the lack of specific indicators limits their internal measurement. Consequently, the information provided by organisations about the closing of ma-terial loops remains sporadic. The results highlight the need for built-in specific metrics to deploy environ-mental accounting practices in circular economy models.& COPY;2023 ASEPUC. Published by EDITUM -Universidad de Murcia. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). |
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